PENGARUH LAPORAN KEBERLANJUTAN (SUSTAINABILITY REPORTING) TERHADAP NILAI PERUSAHAAN STUDI PADA SEKTOR PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DlBURSA EFEK INDONESIA PERIODE 2017-2021

Abstract

This study aims  to determine  and examine  the effect of profitability,  liquidity,  capital  structure, size, and dividend  policy  on firm value. The population  in this study is the Infrastructure, Utilities, and Transportatlon Sector  listed  on the  Indonesia  Stock  Exchange  in the  2017-2021 period.  Purposive sampling  technique was used in determining  the sample in the study so as to get 15 companies. The data  is obtained  from  secondary data from  the annual  reports  of companies listed  on the Indonesia Stock  Exchange  for the period  2017-2021. The analytical technique used  in this  study is panel  data analysis. The results of this study indicate that profitability,  liquidity, and dividend policy have no effect on firm value. Capital structure has a negative effect on firm value and size has a positive effect on firm value.